Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
In partial modification of Notification No.F.7(433)/Policy-II/VAT/20 12/180-190 dated 17/05/2013 regarding submission of information in Form T-2, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section (1) read
e Payment Module – Process flow: 1. Dealer logs in on the Department’s website https://www.dvat.gov.in 2. Dealer clicks on e-payment option available on the website 3. Dealer selects the type of tax (VAT/CST) for which the payments have to be made
The Government vide notification no. F.3(4)/Fin.(Rev.-I)/201 3-1 4/DSVI/51 9 dated 09.07.2013 has notified revised forms DVAT-16 and DVAT-17. A number of queries are pouring in from various professionals and Trade Associations regarding the quarter from which these forms will be applicable, since the relevant details required in revised forms may not have been maintained by dealers.
Process flow for offline e-Payment 1. Dealer logs in on the Department’s website http://www.dvat.gov.in 2. Dealer clicks on e-payment option available on the website 3. Dealer selects the type of tax (VAT/CST) for which the payments have to be made
Substantive law and procedural law are the two main categories within the law. Substantive law refers to the body of rules that determine the rights and obligations of individuals and collective bodies. Procedural law is the body of legal rules that govern the process for determining the rights of parties. When the CST Act does not have a special substantive provision of forfeiture, the Department is not correct in demanding excess collection of CST in the bills.
Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Second Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Delhi Gazette.
Dealers who have elected to pay tax under section 16 of the Act, that the retail invoice issued under sub section (4) of Section 50 of the Act, besides containing the particulars as specified in sub section (5) of Section 50 of the Act, henceforth shall also contain the following words at the top of the invoice
In exercise of the powers conferred under sub-rule (2) of Rule 31 of the Delhi Value Added Tax Rules, 2005, read with clause (b) of sub-rule 4 of rule 2 of the said Rules and Section 36 Delhi Value Added Tax Act, 2004, I, Prashant Goyal, Commissioner, Value Added Tax, do hereby notify Allahabad Bank located in the National Capital Territory
In exercise of the powers conferred by clause(c) of sub-rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as ‘the Rules’), I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, hereby require that all the TAN holders responsible for deduction of TDS under section 36A of the Delhi Value Added Tax Act, 2004
The Department had introduced the facility of online registration under DVAT/CST Act with effect from 01/04/2013. The process involves pre-verification from VATI by visiting the business premises and obtaining signed copy of registration application with all relevant documents before granting the registration.
